GENERAL CONCLUSION 145 



and partly on the ground that land bore an 

 undue share of local burdens. 



Next, it was shown that even as regards 

 local taxation, originally other forms of 

 income were supposed to be taxed equally 

 with the rental from land ; that is, for any 

 onerous charge of which poor relief is typical. 

 It is sometimes said that the relief of the 

 poor is a first charge on land ; it would be 

 equally true to say that it is a first charge 

 on all property. It was never intended that 

 land should bear special differential charges 

 for onerous purposes whilst other property 

 escaped. Rates on houses and other forms 

 of property that came to be rated were in 

 their origin of the nature of local income 

 taxes. 



During the last half century, there has 

 been a continuous and progressive increase 

 of local burdens for national charges. In 

 particular, burdens on the agricultural 



K 



